I think the comparison is not all that fair. Sure, maybe your $100k modded M3 beats a stock or close-to-stock GT-R (and only in a roll-on, I might add) -- but putting $10k into said GT-R gets you 900+HP, let's see ANY M-car keep up then -- and that's not even the max potential of the GT-R either, there are even larger kits of course.